https://www.taxtmi.com/caselaws?id=760821 The AAAR Rajasthan held that the margin scheme under Rule 32(5) of CGST Rules, 2017 is not limited to second-hand motor vehicles but applies to all qualifying second-hand goods. However, the appellant's goods including iron scrap, lead acid batteries, aluminum utensils, brass utensils, steel utensils, copper scrap, and plastic items were classified as scrap rather than second-hand goods. The authority distinguished between scrap requiring processing for reuse and second-hand goods ready for immediate use with continuity of usage. Since the appellant's goods failed to meet the second-hand goods criteria, they were ineligible for margin scheme benefits for both intra-state and inter-state supplies. en-us Tue, 23 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760821 The AAAR Rajasthan held that the margin scheme under Rule 32(5) of CGST Rules, 2017 is not limited to second-hand motor vehicles but applies to all qualifying second-hand goods. However, the appellant's goods including iron scrap, lead acid batteries, aluminum utensils, brass utensils, steel utensils, copper scrap, and plastic items were classified as scrap rather than second-hand goods. The authority distinguished between scrap requiring processing for reuse and second-hand goods ready for immediate use with continuity of usage. Since the appellant's goods failed to meet the second-hand goods criteria, they were ineligible for margin scheme benefits for both intra-state and inter-state supplies. Case-Laws GST Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760821